A new payroll system is being considered. The business previously signed a non-cancellable service contract for the existing system that lasts for five additional years. This service contract is included in the net present value calculations for the proposed payroll system. Is this approach correct? If incorrect, what is wrong with this approach? Select one: a. Incorrect. Financing costs shouldn't affect this decision b. Incorrect. Only incremental costs influence the decision. c Correct Opportunity costs should affect this decision d. Incorrect. Sunk costs shouldn't affect this decision e. Correct. Externalities costs should affect the decision